Studio Loca: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Studio Loca
Largest movements
- Cash -€14,387
down €14,387 (-70.6%), from €20,372 to €5,985
mainly Stocks and contracts (-€13,331) and Tax, wage and social debts (-€1,743)
- Stocks and contracts +€13,331
up €13,331 (+51.3%), from €25,969 to €39,300
- Receivables within one year -€636
down €636 (-96.5%), from €658 to €23
- Tax, wage and social debts -€1,743
down €1,743 (-36.8%), from €4,733 to €2,990
- Trade debts -€1,499
down €1,499 (-63.6%), from €2,357 to €858
- Other debts +€860
up €860 (+346.8%), from €248 to €1,108
- Reserves +€662
up €662 (+6.9%), from €9,662 to €10,324
- Gross operating margin -€6,087
down €6,087 (-80.9%), from €7,523 to €1,436
- Taxes -€1,564
down €1,564 (-82.8%), from €1,890 to €325
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,999 | €45,308 | -€1,691 | -3.6% |
| Current assets | 29/58 | €46,999 | €45,308 | -€1,691 | -3.6% |
| Stocks and contracts in progress | 3 | €25,969 | €39,300 | +€13,331 | +51.3% |
| Stocks | 30/36 | €25,969 | €39,300 | +€13,331 | +51.3% |
| Amounts receivable within one year | 40/41 | €658 | €23 | -€636 | -96.5% |
| Trade receivables | 40 | €658 | €23 | -€636 | -96.5% |
| Cash at bank and in hand | 54/58 | €20,372 | €5,985 | -€14,387 | -70.6% |
| Total equity and liabilities | 10/49 | €46,999 | €45,308 | -€1,691 | -3.6% |
| Equity | 10/15 | €19,662 | €20,324 | +€662 | +3.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €9,662 | €10,324 | +€662 | +6.9% |
| Distributable reserves | 133 | €9,662 | €10,324 | +€662 | +6.9% |
| Amounts payable | 17/49 | €27,337 | €24,984 | -€2,354 | -8.6% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,337 | €4,984 | -€2,354 | -32.1% |
| Trade debts | 44 | €2,357 | €858 | -€1,499 | -63.6% |
| Suppliers | 440/4 | €2,357 | €858 | -€1,499 | -63.6% |
| Advances received on contracts in progress | 46 | - | €28 | +€28 | |
| Taxes, remuneration and social security | 45 | €4,733 | €2,990 | -€1,743 | -36.8% |
| Taxes | 450/3 | €4,733 | €2,990 | -€1,743 | -36.8% |
| Other amounts payable | 47/48 | €248 | €1,108 | +€860 | +346.8% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €7,523 | €1,436 | -€6,087 | -80.9% |
| Operating profit (loss) | 9901 | €7,017 | €1,316 | -€5,702 | -81.3% |
| Financial income | 75/76B | €88 | €30 | -€58 | -65.6% |
| Recurring financial income | 75 | €88 | €30 | -€58 | -65.6% |
| Financial charges | 65/66B | €345 | €358 | +€13 | +3.8% |
| Recurring financial charges | 65 | €345 | €358 | +€13 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €6,760 | €988 | -€5,773 | -85.4% |
| Income taxes | 67/77 | €1,890 | €325 | -€1,564 | -82.8% |
| Profit (loss) for the period | 9904 | €4,871 | €662 | -€4,208 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,871 | €662 | -€4,208 | -86.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.